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04 July 2001
Mark Rowland looks at the Inland Revenue recent statement on the meaning of the word 'security' for the purposes of taper relief
In Tax Bulletin 53 issued on 15 June the Inland Revenue published three articles on taper relief one of which was titled 'Capital gains tax — taper relief: meaning of security'. This followed requests that the Revenue has received about the meaning of 'securities' for taper relief purposes and some debate on this point among practitioners including an article 'Loan Note Litmus' by Andrew Gotch in Taxation 26 April 2001 at pages 86...
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